Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
電子申告を行った者
In the supplementary provisions (附則) of Act No. 6 of 2007, a person who, before the date set in Article 1, item (v) of those supplementary provisions, filed a final return for 2007 income tax (other than a return filed after the deadline) through an electronic data processing system (電子情報処理組織) under Article 3, paragraph (1) of the 2002 law on using information and communications technology in administrative procedures (Act No. 151 of 2002), sending the return information together with an electronic certificate as a Ministry of Finance Order (財務省令) sets.
In Article 52 of the supplementary provisions (附則) of Act No. 12 of 2026, specified machinery and equipment, etc. (特定機械装置等) under Article 42-10, paragraph (1) that was entered, as of 31 March 2019, in a business implementation plan (事業実施計画) confirmed on or before that date under the Ministry of Finance Order (財務省令) referred to in item (i) of that paragraph; the old Article 42-10 still applies to it even when acquired, made or built on or after that Act came into effect.
調整対象外医療費額
In Article 5, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 106 of 1986, for an insurer whose post-commencement medical expenses (施行日以後医療費額) per participant aged 70 or over, etc. (七十歳以上の加入者等), divided by the average for all insurers, exceed the rate set by Cabinet Order (政令) under Article 4, paragraph (1), item (ii), (b), the part of those expenses above that average multiplied by that rate, as a Ministry of Health and Welfare Order (厚生省令) works it out; in working out the insurer's fixed medical expense contribution (確定医療費拠出金) for fiscal 1986 it is counted apart from the part multiplied by the fixed participant adjustment rate (確定加入者調整率).
In Article 25 of the supplementary provisions (附則) of Act No. 102 of 2002, the later-period finalized enrollee adjustment rate (後期確定加入者調整率) of a municipality as Article 17, paragraph (6) of those supplementary provisions defines it, used in working out, for fiscal 2003, the amount in Article 70, paragraph (3), item (ii)(b) of the National Health Insurance Act as amended by that Act for a municipality designated under Article 68-2, paragraph (1).
地方航空運送用航空機
An aircraft used for regional air transport that an Order of the Ministry of Internal Affairs and Communications (総務省令) specifies, among the aircraft newly subject to fixed assets tax (固定資産税) from fiscal 2016 to fiscal 2027 whose tax base Article 15, paragraph 3 of the supplementary provisions (附則) reduces.
In Article 10, paragraph (1), item (i) of the supplementary provisions (附則) of Act No. 89 of 1991, the average, across all insurers, of the elderly medical expenses before that Act's effective date (施行日前老人医療費額) per participant aged 70 or over, etc. (七十歳以上の加入者等), as a Ministry of Health and Welfare Order (厚生省令) calculates it; where an insurer's own figure, divided by this average, exceeds a rate a Cabinet Order (政令) sets, the part of its expenses above this average times that rate is its medical expenses excluded from adjustment (施行日前調整対象外医療費額) in working out its fiscal 1991 final medical expense contribution (確定医療費拠出金).
基準エネルギー消費効率
An energy consumption efficiency (エネルギー消費効率) that an Order of the Ministry of Internal Affairs and Communications (総務省令) sets, taking into account the standards of judgment for manufacturers of energy-consuming equipment fixed under Article 149, paragraph 1 of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy, against which a petrol car's fuel efficiency is measured for the fiscal 2026 automobile tax (自動車税) reduction on commercial passenger cars.
In Article 4, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 106 of 1986, for an insurer whose post-commencement estimated medical expenses (施行日以後医療費見込額) per participant aged 70 or over, etc. (七十歳以上の加入者等), divided by the average for all insurers, exceed a rate a Cabinet Order (政令) sets in view of how those amounts are spread, the part of those expenses above that average multiplied by that rate, as a Ministry of Health and Welfare Order (厚生省令) works it out; in working out the insurer's estimated medical expense contribution (概算医療費拠出金) for fiscal 1986 it is counted apart from the part multiplied by the estimated participant adjustment rate (概算加入者調整率).
In Article 9, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 89 of 1991, the average, across all insurers, of the estimated elderly medical expenses from that Act's effective date (施行日以後老人医療費見込額) per participant aged 70 or over, etc. (七十歳以上の加入者等), as a Ministry of Health and Welfare Order (厚生省令) calculates it; where an insurer's own figure, divided by this average, exceeds a rate a Cabinet Order (政令) sets, the part of its expenses above this average times that rate is its estimated medical expenses excluded from adjustment (施行日以後調整対象外医療費見込額) in working out its fiscal 1991 estimated medical expense contribution (概算医療費拠出金).
In Article 24 of the supplementary provisions (附則) of Act No. 102 of 2002, the finalized enrollee adjustment rate for the period from that Act's effective date (施行日以後確定加入者調整率) of a municipality as Article 15, paragraph (5) of those supplementary provisions defines it, used in working out, for fiscal 2002, the amount in Article 70, paragraph (3), item (ii)(b) of the National Health Insurance Act as amended by that Act for a municipality designated under Article 68-2, paragraph (1).
平成二十一年天然ガス車基準
The exhaust gas safety standards (排出ガス保安基準) that an Order of the Ministry of Internal Affairs and Communications (総務省令) picks from those set under Article 41, paragraph 1 of the Road Transport Vehicle Act to apply from 1 October 2009 (1 October 2010 for natural gas vehicles over 3.5 tonnes but not over 12 tonnes gross vehicle weight), against which a natural gas vehicle's nitrogen oxide emissions are measured for the automobile tax (自動車税).
平均一人当たり老人医療費額
In Article 5, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 106 of 1986, the average, across all insurers, of the cost of medical care from that Act's effective date (施行日以後医療費額) per participant aged 70 or over, etc. (七十歳以上の加入者等), as a Ministry of Health and Welfare Order (厚生省令) calculates it; where an insurer's own figure, divided by this average, exceeds a rate a Cabinet Order (政令) sets, the part of its expenses above this average times that rate is its medical expenses excluded from adjustment (調整対象外医療費額) in working out its final medical expense contribution (確定医療費拠出金) for fiscal 1986.
A qualified special investor-only business operator (適格特例投資家限定事業者) as defined in Article 2, paragraph 11 of the Act on Specified Joint Real Estate Ventures, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets; where it acquires the real property item 2 of Article 11, paragraph 12 of the supplementary provisions (附則) lists — land for, and buildings for, rebuilding into a building that improves urban functions — under a joint real estate venture contract between 1 April 2019 and 31 March 2027, half of the property's price is taken off the real property acquisition tax (不動産取得税) base.
平均一人当たり老人医療費見込額
In Article 4, paragraph (1), item (ii) of the supplementary provisions (附則) of Act No. 106 of 1986, the average, across all insurers, of the expected cost of medical care from that Act's effective date (施行日以後医療費見込額) per participant aged 70 or over, etc. (七十歳以上の加入者等), as a Ministry of Health and Welfare Order (厚生省令) calculates it; where an insurer's own figure, divided by this average, exceeds a rate a Cabinet Order (政令) sets, the part of its expenses above this average times that rate is its estimated medical expenses excluded from adjustment (調整対象外医療費見込額) in working out its estimated medical expense contribution (概算医療費拠出金) for fiscal 1986.
In Article 9, item (iv) as Article 4 of the supplementary provisions (附則) of this Act reads it for the time being, a plan an order of the competent ministry (主務省令) specifies for the activities of a holder of the former Technical Intern Training status of residence (旧技能実習在留資格者等), which takes the place of the stage (i) or stage (ii) technical intern training plan whose goal of passing a trade skills test or evaluation examination must have been met.